Thu. Nov 26th, 2020

M/S. Dentsu Marcom Pvt. Ltd. vs Central Board Of Trustees E.P.F. … on 15 May, 2018

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2. While considering the interim relief during the pendency of the
appeal challenging the order dated 23.01.2015 issued against it
under Section 14B & Section 7Q of the Employees’ Provident
Funds and Miscellaneous Provisions Act, 1952 (in short ‘the
EPF Act’), the Tribunal observed that the appeal is against the
order passed by the Assistant Provident Fund Commissioner

WP(C) 5491/2015 Page 1 of 4
under Section 14B and Section 7Q of the EPF Act and the
petitioner is supposed to deposit the assessed amount under
Section 7Q of the EPF Act since the order under Section 7Q of
the EPF Act is not appealable. The Tribunal stayed the
impugned order dated 23.01.2015 subject to the
petitioner/appellant depositing the amount assessed under
Section 7-Q of the Act with the concerned authority within 30
days, failing which the appeal shall be deemed to be dismissed.
In fact the impugned order dated 23.01.2015 before the Tribunal
is a composite order passed under Section 14B and Section 7Q
of the EPF Act and in view of the judgment of the Apex Court
in Arcot Textile Mills Ltd. vs. Regional Provident Fund
Commissioner, AIR 2014 SC 295, such order impugned before
the Tribunal is appealable. Since the order impugned before the
Tribunal was under Section 14B and 7Q of the EPF Act, the
petitioner was not required to pre-deposit any amount under
Section 7-O of the EPF Act as assessed and determined by
EPFC.

Source: Indian Kanoon

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